Refunds – Multi-Jurisdictional Vehicles

You pay Multi-Jurisdictional Vehicle (MJV) tax on vehicles you register and license under a prorate agreement. These vehicles may include:

• commercial vehicles you use to transport goods or passengers
• service vehicles, including pickup trucks, you use to transport equipment or parts to provide a service in British Columbia.

In certain circumstances, you may be eligible to apply for a refund of Provincial Sales Tax (PST) paid related to a MJV including:

• The vehicle was licensed to operate in B.C. as part of a prorate fleet and was subsequently licensed solely to operate in B.C. PST was paid on the depreciated value of the vehicle at that time.
• The vehicle was transferred from one prorate fleet to another prorate fleet during a licensing year and both fleets operate within B.C.
• The vehicle was licensed with a prorate fleet operating within B.C. The vehicle was primarily leased as a 28 day or less rental vehicle and PST was paid on the rental by the lessee.
• Tax was paid on the lease of a motor vehicle used to replace a MJV while it was being repaired.
• The vehicle was acquired for in-province use and PST was paid on the purchase price. The vehicle was subsequently licensed for MJV use within the first five years of the vehicle's ownership. This refund does not apply to a leased vehicle.
• The MJV was traded-in during the licensing year on account of the purchase price of another MJV. This refund does not apply to a leased vehicle.
• Tax was paid on eligible replacement parts, repairs and trailers for MJVs, excluding consumables such as motor oil and grease.

For further details on the MJV refund, please see the bulletin Multi-Jurisdictional Vehicles (SST 073).

Please complete an Application for Refund of Social Service Tax in Relation to
Multi-jurisdictional Vehicles (FIN 413 MJV).

Applications for refunds must be made within four years from the date the tax was paid.

All refund applications must include supporting documentation, including invoice copies, verifying payment and the date the tax was paid.

If it is later determined that the basis for the refund was inaccurate, you may be liable to repay the refund plus interest.

It is important that you sign and date the "Claimant Declaration" section at the bottom of the application form. Only you, as the person who paid the tax, can sign the application form. If you are a corporation, the declaration must be signed by a director or authorized employee of the corporation.

If your refund claim has been prepared by a third party and you want the branch to deal with the third party for any questions about the application, you must submit a signed authorization letter on your letterhead. If the refund cheque is to be mailed to the address of the third party, the letter must specifically include this instruction.

Completed refund applications should be sent to:

Consumer Taxation Branch
Refund Section
PO BOX 9628 STN PROV GOVT
VICTORIA BC  V8W 9N6

Please note, we do not provide a refund for a claim of less than $10.

For more information about refunds of overpayments, please see Bulletin GEN 008, Refunds of Overpayment of Tax.